direct tax
A tax levied directly on income, property, or wealth, as opposed to indirect taxes on goods and services.
所得税は直接税の代表例です。
Income tax is a typical example of a direct tax.
直接税と間接税の違いを説明してください。
Please explain the difference between direct and indirect taxes.
The government levies a direct tax on individual income.
The country decided to newly introduce a direct tax.
In the tax reform, the balance between direct and indirect taxes was discussed.